1. Petitioner impugns order dated 04.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 12,92,704.00 against the petitioner has been disposed of and a demand including penalty had been created against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

1. Petitioner impugns order dated 15.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 27.04.2023.

1. Heard Sri Vishwjit, counsel for the petitioner and the learned Standing Counsel for the State.

1. Heard Shri Pranjal Shukla, learned counsel for the review petitioner.

1. The present writ petition has been filed inter alia praying for recalling and/or cancelling and/or rescinding the penalty imposed by an order dated 27th March, 2024 passed by the Adjudicating Authority under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act) pursuant to a direction given by this Court vide an order dated 1st February, 2024 passed in WPA 85 of 2024.

1. Petitioner impugns order dated 08.04.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 04.10.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 31.07.2017 and also impugns Show Cause Notice dated 19.09.2019.

1. Petitioner impugns order dated 23.07.022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 11.10.2021.

1. Petitioner impugns order dated 17.04.2024 whereby the impugned Show Cause Notice dated 27.12.2023 proposing a demand of Rs. 7,30,212.00/- against the petitioner has been disposed of and a demand including penalty has been created against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

1. Heard Sri Tarun Gulati, learned Senior Counsel assisted by Sri Rahul Agarwal and Sri Kumar Sambhav, learned counsel for the petitioner, Sri Dhananjay Awasthi, learned counsel for respondent nos. 2 to 5 and Sri Krishna Agarwal, learned counsel for Union of India.

1. Petitioner impugns Order-in-Original dated 29.04.2024 whereby the impugned Show Cause Notice dated 24.12.2023 proposing a demand of Rs. 7,02,71,577.00/- against the petitioner has been disposed of and a demand including penalty has been created against the petitioner for Financial Year 2018-19. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

1. Petitioner impugns order dated 08.12.2023 whereby the impugned Show Cause Notice dated 26.09.2023 proposing a demand of Rs 12,03,064.80/- against the petitioner has been disposed of and a demand including penalty has been created against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 05.12.2023 has been adjudicated and a demand created.